Divine Apparel has 3,000 shares of common stock outstanding. On October 1 , the company declares a $0.50 per share dividend to stockholders of record on October 15 . The dividend is paid on October 31. Record all transactions on the appropriate dates for cash dividends. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the declaration of cash dividends. Note: Enter debits before credits